From the Publisher
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About the Author
David C. Garlock is a partner in the National Tax Department of Ernst & Young LLP in the Washington, D.C. office, specializing in the taxation of financial instruments and products. From 1986 to 1995, he was a tax partner in the Washington, D.C. office of Dewey Ballantine. Mr. Garlock was an attorney in the U.S. Department of Treasury s Office of Tax Policy from 1982 through 1986 and served as Associate Tax Legislative Counsel. He was the principal author of the 1986 proposed OID regulations and was also an active participant in the development of the 1986 legislation relating to mortgage-backed securities. Mr. Garlock is the author of numerous articles on the taxation of financial products and is an Adjunct Professor of Law at the Georgetown University Law Center. He received is a graduate of Harvard College and recieved his J.D. from Harvard Law School in 1979.